books of accounts and agreed for levy of penalty u/s.271A of
the Act. The ld.CIT(A) is not justified in sustaining ... 271B and accepted for the levy of the
penalty u/s.271A of the Act. In view of the above, the ld.AR prayed that
maintenance of books of accounts, the
assessee was imposed penalty u/s.271A of the Act. It was
submitted that if penalty has been imposed ... 271A of the Act
for non-maintenance of books of accounts, no penalty u/s.271B of
the Act can be imposed for non-furnishing
Delhi (hereinafter referred as
"the AO") under section 271A and 271B of the Act pertaining to
Assessment Year 2011-12, respectively.
2. Since ... comply
with various notices. The assessee was thus issued notice under section
271A read with section 274 of the Act dated 30.01.2019 for failure
Delhi (hereinafter referred as
"the AO") under section 271A and 271B of the Act pertaining to
Assessment Year 2011-12, respectively.
2. Since ... comply
with various notices. The assessee was thus issued notice under section
271A read with section 274 of the Act dated 30.01.2019 for failure
consequential further orders imposing
penalties by initiating proceedings under Section 270A ,
Section 271A , Section 271B and Section 272A(l)(d) read
with Section ... initiated,
separate orders have been passed imposing penalties
under Section 270A , Section 271A , Section 271B and
Section 272A
2395/Del/2024
A.Yr. 2015-16 (U/s 271A)
M/s Roopchand Jewellers, Vs ACIT
13-C, Connaught Place, Circle 52(1),
New Delhi ... penalty of Rs.
25,000/- levied by the NeFAC under Section 271A of the Act. All these three
matters have been heard analogously
2395/Del/2024
A.Yr. 2015-16 (U/s 271A)
M/s Roopchand Jewellers, Vs ACIT
13-C, Connaught Place, Circle 52(1),
New Delhi ... penalty of Rs.
25,000/- levied by the NeFAC under Section 271A of the Act. All these three
matters have been heard analogously
appellant/assessee and thereby by confirming the penalty
imposed u/s 271A , by Assessing Officer is most arbitrary and in any case
highly excessive uncalled ... dated 22.09.2022, a
penalty of Rs. 25,000/- was imposed u/s 271A of the Act on the ground
that the assessee has not maintained
were filed by the assessee in sustaining the penalties
levied u/s.271A and 221 of the Act. The appeals in ITA
Nos.2749 ... penalty orders passed
for certain years, including AY 2015-16 under section
271A, inadvertently escaped the immediate attention
of the Authorized Representative handling the matter
hereinafter referred to as 'the Act'), Section 271A of the Act has been
mentioned in paragraph ... Order of the
Tribunal dated 27" February, 2025 in mentioning Section 271A instead
of Section 270A in paragraph Nos.3, 4 and 7. Accordingly
